HERKENSHOEK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HERKENSHOEK
Largest movements
- Receivables within one year -€7,064
no longer reported in 2024 (was €7,064)
- Cash +€285
up €285 (+11.4%), from €2,500 to €2,785
mainly Receivables within one year (+€7,064) and Other debts (+€264)
- Reserves -€3,199
no longer reported in 2024 (was €3,199)
- Trade debts -€3,066
no longer reported in 2024 (was €3,066)
- Profit (loss) carried forward -€779
new in 2024: -€779
- Other debts +€264
new in 2024: €264
- Gross operating margin -€7,837
down €7,837, from €3,999 to -€3,838
- Taxes -€800
no longer reported in 2024 (was €800)
- Financial charges +€140
new in 2024: €140
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,564 | €2,785 | -€6,780 | -70.9% |
| Current assets | 29/58 | €9,564 | €2,785 | -€6,780 | -70.9% |
| Amounts receivable within one year | 40/41 | €7,064 | - | -€7,064 | |
| Trade receivables | 40 | €7,064 | - | -€7,064 | |
| Cash at bank and in hand | 54/58 | €2,500 | €2,785 | +€285 | +11.4% |
| Total equity and liabilities | 10/49 | €9,564 | €2,785 | -€6,780 | -70.9% |
| Equity | 10/15 | €5,699 | €1,721 | -€3,978 | -69.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,199 | - | -€3,199 | |
| Distributable reserves | 133 | €3,199 | - | -€3,199 | |
| Profit (loss) carried forward | 14 | - | -€779 | -€779 | |
| Amounts payable | 17/49 | €3,865 | €1,063 | -€2,802 | -72.5% |
| Amounts payable within one year | 42/48 | €3,865 | €1,063 | -€2,802 | -72.5% |
| Trade debts | 44 | €3,066 | - | -€3,066 | |
| Suppliers | 440/4 | €3,066 | - | -€3,066 | |
| Taxes, remuneration and social security | 45 | €800 | €800 | = | 0.0% |
| Taxes | 450/3 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | - | €264 | +€264 | |
| Gross operating margin | 9900 | €3,999 | -€3,838 | -€7,837 | |
| Operating profit (loss) | 9901 | €3,999 | -€3,838 | -€7,837 | |
| Financial charges | 65/66B | - | €140 | +€140 | |
| Recurring financial charges | 65 | - | €140 | +€140 | |
| Profit (loss) for the period before taxes | 9903 | €3,999 | -€3,978 | -€7,977 | |
| Income taxes | 67/77 | €800 | - | -€800 | |
| Profit (loss) for the period | 9904 | €3,199 | -€3,978 | -€7,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,199 | -€3,978 | -€7,177 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.